Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,260 3,300 2,600 $19,000 64,500 Dominator 250 3,700 2,700 $4,650 45,50 Total 1.510 7.000 5,300 $ 23,650 11e,eee 203.362 $337.ee Tiger Furnishings's CFO believes that a two-stage cost allocation system would give managers better cost information. She asks the company's cost accountant to analyze the accounts and assign overhead costs to two pools: overhead related to direct labor cost and overhead related to machine-hours. The analysis of overhead accounts by the cost accountant follows: Overhead Manufacturing Overhead Estimate Cost Pool Assignment utilities $ 1,700 Machine-hour related Supplies 4.100 Direct labor cost related Training 8,200 Direct labor cost related Supervision 24,800 Direct labor cost related Machine depreciation 32,000 Machine-hour related Plant depreciation 29,300 Machine-hour related Miscellaneous 103,260 Direct labor cost related Required: b. Compute the product costs per unit assuming that Tiger Furnishings uses direct labor costs and machine hours to allocate overhead to the products. (Do not round intermediate calculations. Round your final answers to the nearest whole number.) Basic / / / / Product Costing Direct material Direct labor Overhead Machine-related Labor-related Total overhead Total cost Units produced Unit cost III AH / / / / / / / Tolo / / / / / / / / / / IT /